B) New Day Corporation (NDC) reported the foliowing information on if thaterients ef firaticial position as at? December 31,2022 and 2021 and on it statement of eatnings for the year taded becember 31,2022 . Additional information provided by NoC includes: - During 2022, the compary soid hand for $5,500. The compatiy has orieinan purctuased the land for $5,000 - Notes payable are classified as an operating activity for this comounu - Dividends were deciafed and paid in 2022 Required (20 marks): Using the indirect method, prepare a statement of cash fows for New Day Corporation for the year ended December 31,2022